Argentina Gazettes Resolution Implementing Web Service for VAT Credit Certificates

The Argentine Official Gazette Oct. 23 published General Resolution No. 5589/2024, implementing a web service (CERTIVA) for VAT credit certificates. The resolution includes measures: 1) managing the VAT credit certificates related to large investment incentive regime; 2) providing general requirements and conditions for tax credit certificate issuers and recipients; 3) providing procedures for using VAT credit certificates, for suppliers, providers, and lessors of goods and services; 4) establishing requirements for refunding or transferring VAT credit certificate amounts; and 5) providing instructions for taxpayers using the service for various tasks. The resolution enters into force Dec. ...